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A worker asks whether she has two payers after changing dealerships within a public body. The DGT responds that if the change is due to mandatory subrogation, the new company maintains the status of the same payer.
Question posed: Inquiry regarding the existence of more than one payer for the purpose of determining the obligation to file a tax return under IRPF-2022.
If the duplication of payers derives from business subrogation, whether by company succession or by collective bargaining agreement, the transferee company maintains the status of the same payer. In this case, there would not be the existence of more than one payer for determining the threshold for the obligation to file a tax return for income from employment.
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